Holger Incorporated, which produces and sells a single product, has provided the following

data:

Sales

2,000 units

Selling price

$60 per unit

Variable expense

$40 per unit

Fixed expense

$20,000

Consider each of the following questions independently.

If the company”s fixed expenses increased by $8,000, how many units must be sold to  reach a target net operating income of $36,000:

A) 1,400 units

B) 2,200 units

C) 2,400 units

D) 3,200 units